Alaska: Arizona: Arkansas:
|
|
- Barnard McCoy
- 8 years ago
- Views:
Transcription
1 In the face of changing dynamics at firms and an aging membership, several state CPA societies have chosen to open up their respective societies to non-cpas and create membership classes specifically for these non-cpa members. The following research depicts which states are open to non-cpas in specific circumstances and the classes in which these members fall into in order to present a picture of today s state CPA societies. Societies limited to just CPAs: 13 societies, 25.5% (Alabama, Connecticut, Kansas, Louisiana, Maryland, New Jersey, North Dakota, Oklahoma, Oregon, Tennessee, Vermont, Wisconsin, Wyoming) Societies open to non-cpas: 38 societies, 74.5% (Alaska, Arizona, Arkansas, California, Colorado, Delaware, D.C. Institute, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kentucky, Maine, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, South Dakota, Texas, Utah, Virginia, Washington, West Virginia) Categories of non-cpas included: - Professional staff working at a CPA firm - Firm administrator at a CPA firm - Full-time educators teaching accounting-related courses at accredited colleges and universities - Non-CPA owner of a CPA firm - Working individuals with a fundamental interest in the accounting world (i.e. those working in technology, industry, government, education, or not-for-profits) Differentiation between CPA members and non-cpa members: - In most states, non-cpa members do not have voting rights. - In most states, non-cpa members are referred to as associate or affiliate members. - In some states, non-cpa members are required to have one (or more) CPA sponsors.
2 Alabama: - Member in public accounting - Member in Industry, Government, or an Educator - Out-of-state member - Associate member - Retired member - Unemployed member member (Retired, unemployed, and student members all fall under the same dues classification) Alaska: - Full member - Associate member (Includes Professional Associates, members of the professional staff of a CPA firm licensed in Alaska, Candidate Associates, who plans to take the exam or has taken it but is working on experience requirement, Academic Associates, a full-time educator teaching accounting, tax, or a related subject but who does not have a CPA license, and Inactive Associates, who hold CPA licenses but have an inactive status and don t practice public accountancy in Alaska) Arizona: - Public or Industry (Full and candidate members working in the public accounting or industry sector) - Government (Full* and candidate members working in the government sector) - Educators (Full* and candidate members working as full-time teachers and faculty) - Affiliate (Non-CPAs actively working in management, finance, accounting, economics, or technology) - Retired (CPAs completely retired from practice and are 65 years of age or older) - Inactive (Temporary status: unemployed, leave of absence, maternity leave, military leave, etc.) (Full-time students (min. 12 credit hours per semester) at four-year AZ colleges or universities) - Lifetime or Honorary (Elected by the ASCPA Board of Directors) Arkansas:
3 - New Certified Member - Former Member Reinstatement Member (Accounting major, junior standing or above, at a recognized college or university) - Associate Member (Has passed the certified public accountant examination but not yet met the one-year experience requirement or a professional full-time accounting staff employee, working under the supervision of an ASCPA member) California: - Member - Candidate - Associate (Non-CPA owner of a CPA firm, billable professional employed in a CPA firm, educator teaching accounting or accounting-related courses at a college or university, foreign licensee, public accountant, anyone in industry, government, or education holding a bachelor s degree or equivalent and working under the direct supervision of a CPA, non-cpa serving on a CalCPA state or chapter committee, or non-cpa professional working in financial, legal, or banking services) Colorado: - Associate (Non-CPAs who are members of the professional or administrative staff of Colorado CPA firms, pursuing further requirements [other than education] to become a CPA, accounting professionals employed in industry, government, or not-for-profits in Colorado, faculty members in accounting at accredited colleges or universities, or non-cpa owners of CPA firms) (ends upon graduation and may be transferred to another member category if bylaws are met) Connecticut: Delaware: - Member - Non-certified staff member D.C. Institute of CPAs:
4 - CPA - Inactive / Retired (CPAs not currently employed and previously eligible for one of the active CPA categories) - CPA - Non-Practitioner (Government employee / academia) - CPA - Non-Practitioner (Industry / not-for-profit / other) - CPA - Non-Resident (Individual who both works and lives more than 25 miles from the White House and therefore lives and works outside the greater Washington, DC metropolitan area) - CPA - Practitioner (Partner / shareholder / individual practitioner - CPA - Practitioner Staff (Staff member) - Non-CPA Affiliate (Non-CPA financial professionals) Florida: - Accounting Educator (Includes chapter membership and committee and section participation but no voting rights) - Non-Resident - Associate (Non-CPA engaged in an accounting capacity and supervised and sponsored by a FICPA member; membership belongs to the firm) - Professional Affiliate (Non-CPA that has a relationship with a Florida CPA) - Retired - Lifetime - International Affiliate (Non-CPA who is a citizen of another country and holds a valid certificate as a chartered accountant or its equivalent) (Maintains student status for one year after graduation) Georgia: - Associate (Includes exam candidates, non-cpas employed on the professional and/or administrative staff of practicing CPAs, full-time educators, and those who ve passed the exam but not yet completed all requirements) Hawaii: - Regular (Applicable as long as the person is enrolled in an accredited college or university and actively pursuing a degree) - Associate (Includes those on the path to becoming a CPA but have not yet passed the exam) - Committee Affiliate (Applicable while a non-cpa is serving on a committee)
5 Idaho: Member, Public Practice Member, Public Practice - Out-of-State Member in Industry, Education, or Government - Retired - Inactive - Non-CPA Affiliate (Non-CPA who has a direct interest in the profession, including professionals, vendors, and affinity partners) Illinois: - Member - Affiliate Non-CPA (includes Professional Affiliate, Academic Affiliate, Student Affiliate, and International Affiliate) - New 2007 CPAs - Approved to Test for CPA Exam Indiana: - Resident Member - Government/Education - Non-Resident Member - Associate Member (Passed the exam but has not completed all requirements to earn the CPA certificate) - Senior Member - Professional Leave Member - CPA Candidate Member (Three years) - Affiliate Non-CPA (Affiliate Business Professionals, Affiliate Non-CPA Accounting Professionals, Affiliate Firm Administrators, Affiliate Paraprofessionals) Iowa: - Resident Member (Different classes) - Non-Resident Member (Different classes) - Retired Member - Associate Member Non-CPA (Non-CPA owner of a CPA firm, non-cpa accounting educator - Affiliate Member Non-CPA (Exam-qualified or non-cpa employed in business, industry, government, or education actively working in finance, accounting, taxation, economics, law, or technology and working under a CPA)
6 Kansas: Kentucky: - Regular Member - Graduate Associate (Limited to four years) - Candidate Associate - Inactive Associate (Part-time CPA) - Temporary Associate (Voluntarily surrendered CPA certificate to State Board with the certificate subject to renewal upon completion of an education requirement) - Life - Academic Associate (Non-CPA working for a CPA firm or entity controlled by a CPA) - Academic Associate (Non-CPA teaching tax or accounting-related subjects at the college or university level) Louisiana: Maine: - Regular Member - Industry/Government - Associate/CPA Candidate - Educator (CPA) - Retired - Inactive - Affiliate (Non-CPA professional in professional firm administration) Maryland: Massachusetts: - Associate (Includes non-cpas working in firms, out-of-state CPAs, those in education or government) Michigan: - Member (Fellow and Associate)
7 - Affiliate Non-CPA (Student, CPA Candidate, College Educator, High School Educator/Counselor, Firm Administrator, Non-CPA Affiliate, Professional Affiliate, Leave of Absence, Retired, Life) Minnesota: - CPA Member - Associate Member (Non-CPAs including firm owners, billable professionals, corporate finance professionals, and educators) Member Mississippi: - CPA Member - Associate Member (Non-CPA professionals and educators, inactive or temporary, candidate) Member Missouri: - Member (Includes non-cpa professionals working under a CPA member) Montana: - Practicing - Government/Industry/Education - Associate (Not certified in Montana) - Non-CPA Member Working in a CPA Firm - Non-CPA Member Working in Government, Industry or Education (Must be at least a junior and in school) - Retired - Out-of-State Member Nebraska: - Individual Practitioner - Partner - Shareholder - Employee of a CPA Firm (Open to non-cpas) - Non-Practicing CPA - Out-of-State CPA - Retired CPA
8 Nevada: (Public Practice, Industry, Government/Education) - Associate (Non-CPA owners of firms or working in firms or CPA Exam candidates) - Retired New Hampshire: - Affiliate (Out-of-state) - Associate (Public accountings, professional staff member supervised by a CPA, CPA candidates, accounting practitioner) (At least 12 credits; can stay on for one year) New Jersey: - Associate (Chartered accountant outside of the U.S.) - Candidate for Admission - Undergraduate Student - Postgraduate Student New Mexico: - Full Member - Associate Member (Passed exam but must complete education requirements) - Non-CPA Educator Associate Member - Affiliate Member (Graduated but has not yet passed the exam) Member (Junior or senior in college) New York: - Member - Associate Member (Includes undergraduate students, CPA candidates, college professors teaching accounting, professionals working in CPA firms, and internationally-licensed accountants) North Carolina: - CPA - Associate (Passed the exam but is completing education requirements, professional staff person employed full-time in an accounting capacity, a full-time educator, or a former CPA)
9 North Dakota: - Non-Resident CPA - Retired Member - Senior/Life Ohio: - CPA Member - Affiliate Member (Includes non-cpa educators, firm administrators, non-accounting professional affiliates, accounting professional affiliates) Member Oklahoma: Oregon: Pennsylvania: - CPA Membership (CPA, Educator, Non-Resident) - Non-CPA Membership (Accounting Affiliate, Candidate for Admission, Associate non-cpa working in a firm, sponsored by PICPA member, Associate Educator, Student Associate) Rhode Island: - Associate (Non-CPA working in a CPA firm, full-time educators, and those who ve passed the exam but not yet completed education requirements) South Carolina: - Regular - Associate (Out-of-state CPA or someone who s passed the exam but not yet completed education requirements) - Affiliate (Non-CPA employee of a CPA firm or practitioner) - International Associate (Full-time student)
10 South Dakota: - Member in good standing (Includes CPAs, out-of-state CPAs, retired, and non-cpa staff in CPA firms) - Associate (Passed the exam but has not yet completed education requirements) Tennessee: Texas: - New CPA Members - Returning CPA Members - Candidates for CPA Certification s - Academic Affiliates (Non-CPA educators teaching businessrelated courses) - International Affiliates Utah: (Nonresident, Retired, Family Leave, Education Leave) - Affiliate (Non-CPA Professional Affiliate, Student Affiliate) Vermont: Virginia: - CPA or equivalent and live or work in Virginia, DC or Suburban Maryland - CPA or equivalent and both live and work outside of Virginia, DC or Suburban Maryland - Individual who has completed the academic requirements, but is pursuing further requirements to become a CPA. - Professional staff working for or under the supervision of a fellow member - CPA or equivalent and full-time educator at a college or university - Non-CPA full-time accounting educator at a college or university Washington: - Regular - Affiliate (Qualifying non-cpas and exam candidates)
11 West Virginia: - Regular - Associate (Non-CPA owner of a CPA firm, professional in a CPA firm, public accountant, educator, accounting professional in industry, government, or not-for-profits) - Professional Affiliate (Non-CPA) (Juniors, seniors, and graduate students) Wisconsin: Wyoming:
Public School Teacher Experience Distribution. Public School Teacher Experience Distribution
Public School Teacher Experience Distribution Lower Quartile Median Upper Quartile Mode Alabama Percent of Teachers FY Public School Teacher Experience Distribution Lower Quartile Median Upper Quartile
More informationThree-Year Moving Averages by States % Home Internet Access
Three-Year Moving Averages by States % Home Internet Access Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana
More informationNON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST
NON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST ** Utilize this list to determine whether or not a non-resident applicant may waive the Oklahoma examination or become licensed
More informationMAINE (Augusta) Maryland (Annapolis) MICHIGAN (Lansing) MINNESOTA (St. Paul) MISSISSIPPI (Jackson) MISSOURI (Jefferson City) MONTANA (Helena)
HAWAII () IDAHO () Illinois () MAINE () Maryland () MASSACHUSETTS () NEBRASKA () NEVADA (Carson ) NEW HAMPSHIRE () OHIO () OKLAHOMA ( ) OREGON () TEXAS () UTAH ( ) VERMONT () ALABAMA () COLORADO () INDIANA
More informationNAIC ANNUITY TRAINING Regulations By State
Select a state below to display the current regulation and requirements, or continue to scroll down. Light grey text signifies states that have not adopted an annuity training program. Alabama Illinois
More informationEnglishinusa.com Positions in MSN under different search terms.
Englishinusa.com Positions in MSN under different search terms. Search Term Position 1 Accent Reduction Programs in USA 1 2 American English for Business Students 1 3 American English for Graduate Students
More informationImpacts of Sequestration on the States
Impacts of Sequestration on the States Alabama Alabama will lose about $230,000 in Justice Assistance Grants that support law STOP Violence Against Women Program: Alabama could lose up to $102,000 in funds
More informationChex Systems, Inc. does not currently charge a fee to place, lift or remove a freeze; however, we reserve the right to apply the following fees:
Chex Systems, Inc. does not currently charge a fee to place, lift or remove a freeze; however, we reserve the right to apply the following fees: Security Freeze Table AA, AP and AE Military addresses*
More informationWorkers Compensation State Guidelines & Availability
ALABAMA Alabama State Specific Release Form Control\Release Forms_pdf\Alabama 1-2 Weeks ALASKA ARIZONA Arizona State Specific Release Form Control\Release Forms_pdf\Arizona 7-8 Weeks by mail By Mail ARKANSAS
More informationHigh Risk Health Pools and Plans by State
High Risk Health Pools and Plans by State State Program Contact Alabama Alabama Health 1-866-833-3375 Insurance Plan 1-334-263-8311 http://www.alseib.org/healthinsurance/ahip/ Alaska Alaska Comprehensive
More informationState-Specific Annuity Suitability Requirements
Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Effective 10/16/11: Producers holding a life line of authority on or before 10/16/11 who sell or wish to sell
More informationData show key role for community colleges in 4-year
Page 1 of 7 (https://www.insidehighered.com) Data show key role for community colleges in 4-year degree production Submitted by Doug Lederman on September 10, 2012-3:00am The notion that community colleges
More informationAmerican C.E. Requirements
American C.E. Requirements Alaska Board of Nursing Two of the following: 30 contact hours 30 hours of professional nursing activities 320 hours of nursing employment Arizona State Board of Nursing Arkansas
More informationAmerican Institute of Accountants INCORPORATED UNDER THE LAWS OF THE DISTRICT OF COLUMBIA STATE SOCIETY SERVICE DEPARTMENT
American Institute of Accountants INCORPORATED UNDER THE LAWS OF THE DISTRICT OF COLUMBIA STATE SOCIETY SERVICE DEPARTMENT THE NATIONAL ORGANIZATION OF CERTIFIED PUBLIC ACCOUNTANTS 270 MADISON AVENUE,
More informationLicensure Resources by State
Licensure Resources by State Alabama Alabama State Board of Social Work Examiners http://socialwork.alabama.gov/ Alaska Alaska Board of Social Work Examiners http://commerce.state.ak.us/dnn/cbpl/professionallicensing/socialworkexaminers.as
More informationSTATE-SPECIFIC ANNUITY SUITABILITY REQUIREMENTS
Alabama Alaska Arizona Arkansas California This jurisdiction has pending annuity training legislation/regulation Annuity Training Requirement Currently Effective Initial 8-Hour Annuity Training Requirement:
More informationNet-Temps Job Distribution Network
Net-Temps Job Distribution Network The Net-Temps Job Distribution Network is a group of 25,000 employment-related websites with a local, regional, national, industry and niche focus. Net-Temps customers'
More informationWhat to Know About State CPA Reciprocity Rules. John Gillett, PhD, CPA Chair, Department of Accounting Bradley University, Peoria, IL
What to Know About State CPA Reciprocity Rules Paul Swanson, MBA, CPA Instructor of Accounting John Gillett, PhD, CPA Chair, Department of Accounting Kevin Berry, PhD, Assistant Professor of Accounting
More informationBUSINESS DEVELOPMENT OUTCOMES
BUSINESS DEVELOPMENT OUTCOMES Small Business Ownership Description Total number of employer firms and self-employment in the state per 100 people in the labor force, 2003. Explanation Business ownership
More informationState Tax Information
State Tax Information The information contained in this document is not intended or written as specific legal or tax advice and may not be relied on for purposes of avoiding any state tax penalties. Neither
More informationState Specific Annuity Suitability Requirements updated 10/10/11
Alabama Alaska Ai Arizona Arkansas California This jurisdiction has pending annuity training legislation/regulation Initial 8 Hour Annuity Training Requirement: Prior to selling annuities in California,
More informationState Pest Control/Pesticide Application Laws & Regulations. As Compiled by NPMA, as of December 2011
State Pest Control/Pesticide Application Laws & As Compiled by NPMA, as of December 2011 Alabama http://alabamaadministrativecode.state.al.us/docs/agr/mcword10agr9.pdf Alabama Pest Control Alaska http://dec.alaska.gov/commish/regulations/pdfs/18%20aac%2090.pdf
More information********************
THE SURETY & FIDELITY ASSOCIATION OF AMERICA 1101 Connecticut Avenue, N.W., Suite 800 Washington, D. C. 20036 Phone: (202) 463-0600 Fax: (202) 463-0606 Web page: www.surety.org APPLICATION Application
More informationAcceptable Certificates from States other than New York
Alabama 2 2 Professional Educator Certificate 5 Years Teacher Yes Professional Educator Certificate 5 Years Support Services Yes Alaska 2 Regular Certificate, Type A 5 Years, renewable Teacher Yes At least
More informationCurrent State Regulations
Current State Regulations Alabama: Enacted in 1996, the state of Alabama requires all licensed massage therapists to * A minimum of 650 classroom hours at an accredited school approved by the state of
More informationState Tax Information
State Tax Information The information contained in this document is not intended or written as specific legal or tax advice and may not be relied on for purposes of avoiding any state tax penalties. Neither
More informationAttachment A. Program approval is aligned to NCATE and is outcomes/performance based
Attachment A The following table provides information on student teaching requirements across several states. There are several models for these requirements; minimum number of weeks, number of required
More informationSchedule B DS1 & DS3 Service
Schedule B DS1 & DS3 Service SCHEDULE B Private Line Data Services DS1 & DS3 Service... 2 DS-1 Local Access Channel... 2 DS-1 Local Access Channel, New Jersey... 2 DS-1 Local Access Channel, Out-of-State...
More informationOverview of School Choice Policies
Overview of School Choice Policies Tonette Salazar, Director of State Relations Micah Wixom, Policy Analyst CSG West Education Committee July 29, 2015 Who we are The essential, indispensable member of
More informationIn-state Tuition & Fees at Flagship Universities by State 2014-15 Rank School State In-state Tuition & Fees Penn State University Park Pennsylvania 1
In-state Tuition & Fees at Flagship Universities by State 2014-15 Rank School State In-state Tuition & Fees Penn State University Park Pennsylvania 1 $18,464 New New Hampshire 2 Hampshire $16,552 3 Vermont
More informationReal Progress in Food Code Adoption
Real Progress in Food Code Adoption August 27, 2013 The Association of Food and Drug Officials (AFDO), under contract to the Food and Drug Administration, is gathering data on the progress of FDA Food
More informationState by State Summary of Nurses Allowed to Perform Conservative Sharp Debridement
State by State Summary of Nurses Allowed to Perform Conservative Sharp Debridement THE FOLLOWING ARE ONLY GENERAL SUMMARIES OF THE PRACTICE ACTS EACH STATE HAS REGARDING CONSERVATIVE SHARP DEBRIDEMENT
More informationNAIC Annuity Suitability Requirements by State
NAIC Annuity Suitability Requirements by Specific Alabama Alaska 10/16/2011 TBD Arizona Arkansas If you obtained a life insurance license prior to 10/16/11, you must complete the NAIC course by 4/16/12.
More informationReal Progress in Food Code Adoption
Real Progress in Food Code Adoption The Association of Food and Drug Officials (AFDO), under contract to the Food and Drug Administration, is gathering data on the progress of FDA Food Code adoptions by
More informationSupplier Business Continuity Survey - Update Page 1
Supplier Business Continuity Survey - Update Page 1 Supplier Business Continuity Survey A response is required for every question General Information Supplier Name: JCI Supplier Number: Supplier Facility
More informationSTATE DATA CENTER. District of Columbia MONTHLY BRIEF
District of Columbia STATE DATA CENTER MONTHLY BRIEF N o v e m b e r 2 0 1 2 District Residents Health Insurance Coverage 2000-2010 By Minwuyelet Azimeraw Joy Phillips, Ph.D. This report is based on data
More informationRecruitment and Retention Resources By State List
Recruitment and Retention Resources By State List Alabama $5,000 rural physician tax credit o http://codes.lp.findlaw.com/alcode/40/18/4a/40-18-132 o http://adph.org/ruralhealth/index.asp?id=882 Area Health
More informationNAIC Annuity Suitability Requirements by State
NAIC Annuity Suitability Requirements by Specific Alabama Alaska 10/16/2011 TBD Arizona Arkansas If you obtained a life insurance license prior to 10/16/11, you must complete the NAIC course by 4/16/12.
More informationNOTICE OF PROTECTION PROVIDED BY [STATE] LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION
NOTICE OF PROTECTION PROVIDED BY This notice provides a brief summary of the [STATE] Life and Health Insurance Guaranty Association (the Association) and the protection it provides for policyholders. This
More informationNurse Aide Training Requirements, 2011
Nurse Aide Training Requirements, 2011 Background Federal legislation (Omnibus Budget Reconciliation Act of 1987) and associated regulations (42 CFR 483.152) require that Medicare- and Medicaid-certified
More informationTHE 2013 HPS SALARY SURVEY
THE 2013 HPS SALARY SURVEY Stephen L. Bump Introduction The 2013 Health Physics Society (HPS) survey data was collected by having health physicists (HPs) submit their responses to survey questions on a
More informationTHE 2012 HPS SALARY SURVEY
THE 2012 HPS SALARY SURVEY Gary Lauten Introduction The 2012 Health Physics Society (HPS) survey data was collected by having health physicists (HPs) submit their responses to survey questions on a webbased
More informationEducation Program Beneficiaries
Education Program Beneficiaries Prepared by the National Center for Veterans Analysis and Statistics January 2014 Current VA Education Programs The Post-9/11 GI Bill - Chapter 33, sections 3301-3324, of
More informationQuestion for the filing office of Texas, Re: the Texas LLC act. Professor Daniel S. Kleinberger. William Mitchell College of Law, Minnesota
Topic: Question by: : Question for the filing office of Texas, Re: the Texas LLC act Professor Daniel S. Kleinberger William Mitchell College of Law, Minnesota Date: March 18, 2012 Manitoba Corporations
More informationSTATISTICAL BRIEF #273
STATISTICAL BRIEF #273 December 29 Employer-Sponsored Health Insurance for Employees of State and Local Governments, by Census Division, 28 Beth Levin Crimmel, M.S. Introduction Employees of state and
More informationNurse Aide Training Requirements, October 2014
Nurse Aide Training Requirements, October 2014 Background Federal legislation (Omnibus Budget Reconciliation Act of 1987) and associated regulations (42 CFR 483.152) require that Medicare- and Medicaid-certified
More informationThe Obama Administration and Community Health Centers
The Obama Administration and Community Health Centers Community health centers are a critical source of health care for millions of Americans particularly those in underserved communities. Thanks primarily
More informationLPSC Renewable Energy Pilot y RFPs issued by Utility Companies by Order of Commission, November 2010
Renewable Energy LPSC Renewable Energy Pilot y RFPs issued by Utility Companies by Order of Commission, November 2010 y Searching for various forms of renewable energy and their actual cost in Louisiana
More informationState Tax of Social Security Income. State Tax of Pension Income. State
State Taxation of Retirement Income The following chart shows generally which states tax retirement income, including and pension States shaded indicate they do not tax these forms of retirement State
More informationREPORT OF FINDINGS NURSING FACILITY STAFFING SURVEY 2010
REPORT OF FINDINGS NURSING FACILITY STAFFING SURVEY 2010 October, 2011 ABSTRACT Approximately 2 million workers were employed at nursing facilities across the United States in 2010. 1.3 million nursing
More information2014 INCOME EARNED BY STATE INFORMATION
BY STATE INFORMATION This information is being provided to assist in your 2014 tax preparations. The information is also mailed to applicable Columbia fund non-corporate shareholders with their year-end
More informationPUBLIC HOUSING AUTHORITY COMPENSATION
PUBLIC HOUSING AUTHORITY COMPENSATION Background After concerns were raised about the level of compensation being paid to some public housing authority (PHA) leaders, in August 2011 HUD reached out to
More informationState Individual Income Taxes: Treatment of Select Itemized Deductions, 2006
State Individual Income Taxes: Treatment of Select Itemized Deductions, 2006 State Federal Income Tax State General Sales Tax State Personal Property Tax Interest Expenses Medical Expenses Charitable Contributions
More informationWe do require the name and mailing address of each person forming the LLC.
Topic: LLC Managers/Members Question by: Jeff Harvey : Idaho Date: March 7, 2012 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado Arizona requires that member-managed LLCs
More informationLow-Profit Limited Liability Company (L3C) Date: July 29, 2013. [Low-Profit Limited Liability Company (L3C)] [July 29, 2013]
Topic: Question by: : Low-Profit Limited Liability Company (L3C) Kevin Rayburn, Esq., MBA Tennessee Date: July 29, 2013 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado
More informationA/B MAC Jurisdiction 1 Original Medicare Claims Processor
A/B MAC Jurisdiction 1 Jurisdiction 1 - American Samoa, California, Guam, Hawaii, Nevada and Northern Mariana Islands Total Number of Fee-For-Service Beneficiaries: 3,141,183 (as of Total Number of Beneficiaries
More informationNational Association of Black Accountants, Inc. National Policies and Procedures Manual
Introduction The purpose of the (NPPM) is to provide additional guidance on implementing the Bylaws of the Association. This manual provides a comprehensive set of policies, procedures and guidelines that
More informationQuestion by: Karon Beyer. Date: March 28, 2012. [LLC Question] [2012-03-29]
Topic: LLC Question Question by: Karon Beyer : Florida Date: March 28, 2012 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado Arizona uses "manager" or "member," but not
More informationREPORT OF FINDINGS 2008 NURSING FACILITY STAFF VACANCY, RETENTION AND TURNOVER SURVEY
REPORT OF FINDINGS 2008 NURSING FACILITY STAFF VACANCY, RETENTION AND TURNOVER SURVEY American Health Care Association Department of Research October, 2010 ABSTRACT Approximately 2 million workers were
More informationCOMPARE NEBRASKA S BUSINESS CLIMATE TO OTHER STATES. Selected Business Costs for Each State. Workers Compensation Rates
COMPARE NEBRASKA S BUSINESS CLIMATE TO OTHER STATES Selected Business Costs for Each State Workers Compensation Rates Unemployment Insurance Costs Electricity Rates Gas Rates Average Hourly Earnings in
More informationSECTION 109 HOST STATE LOAN-TO-DEPOSIT RATIOS. The Board of Governors of the Federal Reserve System (Board), the Federal Deposit
SECTION 109 HOST STATE LOAN-TO-DEPOSIT RATIOS The Board of Governors of the Federal Reserve System (Board), the Federal Deposit Insurance Corporation (FDIC), and the Office of the Comptroller of the Currency
More informationHighlights and Trends: ASHA Counts for Year End 2009
Highlights and Trends: ASHA Counts for Year End 2009 Constituents -- How many are there? How have the numbers changed? v ASHA currently represents 140,039 speech-language pathologists, audiologists, and
More informationUse of "Mail Box" service. Date: April 6, 2015. [Use of Mail Box Service] [April 6, 2015]
Topic: Question by: : Use of "Mail Box" service Kathy M. Sachs Kansas Date: April 6, 2015 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District
More information(In effect as of January 1, 2004*) TABLE 5a. MEDICAL BENEFITS PROVIDED BY WORKERS' COMPENSATION STATUTES FECA LHWCA
(In effect as of January 1, 2004*) TABLE 5a. MEDICAL BENEFITS PROVIDED BY WORKERS' COMPENSATION STATUTES Full Medical Benefits** Alabama Indiana Nebraska South Carolina Alaska Iowa Nevada South Dakota
More informationSECTION 109 HOST STATE LOAN-TO-DEPOSIT RATIOS. or branches outside of its home state primarily for the purpose of deposit production.
SECTION 109 HOST STATE LOAN-TO-DEPOSIT RATIOS The Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, and the Office of the Comptroller of the Currency (the agencies)
More information14-Sep-15 State and Local Tax Deduction by State, Tax Year 2013
14-Sep-15 State and Local Tax Deduction by State, Tax Year 2013 (millions) deduction in state dollars) claimed (dollars) taxes paid [1] state AGI United States 44.2 100.0 30.2 507.7 100.0 11,483 100.0
More information2015 National Utilization and Compensation Survey Report. Section 3 Billing Rates. Based on Data Collected: 4 th Quarter 2014
2015 National Utilization and Compensation Survey Report Section 3 Billing s Based on Data Collected: 4 th Quarter Copyright 2015 Reproduction of this report or portions thereof without express written
More informationEMBARGOED UNTIL 6:00 AM ET WEDNESDAY, NOVEMBER 30, 2011
A State-by-State Look at the President s Payroll Tax Cuts for Middle-Class Families An Analysis by the U.S. Department of the Treasury s Office of Tax Policy The President signed into law a 2 percentage
More informationFELONY DUI SYNOPSIS. 46 states have felony DUI. Charts 1 and 2 detail the felony threshold for each of the 46 states analyzed.
FELONY DUI SYNOPSIS The information in the following charts was compiled by examining the felony DUI laws in all 50 sates and the District of Columbia. The analysis focuses on the felony DUI threshold,
More information$7.5 appropriation $6.5 2011 2012 2013 2014 2015 2016. Preschool Development Grants
School Readiness: High-Quality Early Learning Head Start $10.5 $9.5 $10.1 +$1.5 +17.7% $8.5 $7.5 +$2.1 +27.0% $6.5 for fiscal year 2010 Included in the budget is $1.078 billion to ensure that every Head
More informationList of State Residual Insurance Market Entities and State Workers Compensation Funds
List of State Residual Insurance Market Entities and State Workers Compensation Funds On November 26, 2002, President Bush signed into law the Terrorism Risk Insurance Act of 2002 (Public Law 107-297,
More informationStates Ranked by Alcohol Tax Rates: Beer (as of March 2009) Ranking State Beer Tax (per gallon)
States Ranked by Alcohol Tax Rates: Beer (as of March 2009) Ranking State Beer Tax (per gallon) Sales Tax Applied 1 Wyoming $0.02 4% 2 4 8 10 Missouri $0.06 4.225% Wisconsin $0.06 5% Colorado $0.08 2.9%
More informationSample/Excerpts ONLY Not Full Report
Sample/Excerpts ONLY Not Full Report Contents at a Glance CONTENTS AT A GLANCE... 2 HOME AUTOMATION USA MARKET... 4 DESCRIPTION... 4 KEY BENEFITS... 4 KEYWORDS... 4 REGION-BASED HOME AUTOMATION MARKET
More informationIs the Uniform Certified Public Accounting Exam Uniform?
Is the Uniform Certified Public Accounting Exam Uniform? Richard B. Griffin, Ph.D., CMA Professor of Accounting Department of Accounting, Economics, Finance, and International Business The University of
More informationIRS Request for Assistance re New EIN and True Owner. Question by: Sarah Steinbeck on behalf of Leslie Reynolds. Date: 5 August 2010
Topic: IRS Request for Assistance re New EIN and True Owner Question by: Sarah Steinbeck on behalf of Leslie Reynolds Jurisdiction: Colorado/NASS Date: 5 August 2010 Jurisdiction Question(s) Have you spoken
More informationEmployment and Earnings of Registered Nurses in 2010
Employment and Earnings of Registered Nurses in 2010 Thursday, May 25, 2011 The Bureau of Labor Statistics (BLS) released 2010 occupational employment data on May 17, 2011. This document provides several
More informationCensus Data on Uninsured Women and Children September 2009
March of Dimes Foundation Office of Government Affairs 1146 19 th Street, NW, 6 th Floor Washington, DC 20036 Telephone (202) 659-1800 Fax (202) 296-2964 marchofdimes.com nacersano.org Census Data on Uninsured
More informationHealthcare. State Report. Anthony P. Carnevale Nicole Smith Artem Gulish Bennett H. Beach. June 2012
Healthcare State Report June 2012 Anthony P. Carnevale Nicole Smith Artem Gulish Bennett H. Beach B Table of Contents Healthcare: State Level Analysis... 3 Alabama... 12 Alaska... 14 Arizona... 16 Arkansas...
More informationLLC Member/Manager Disclosure Question by: Cathy Beaudoin. Jurisdiction. Date: 01 March 2011. LLC Member/Manager Disclosure 2011 March 01
Topic: LLC Member/Manager Disclosure Question by: Cathy Beaudoin : Maine Date: 01 March 2011 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Our statement of information (aka annual
More informationFebruary 2015 STATE SUPPLEMENT. Completing College: A State-Level View of Student Attainment Rates
8 February 2015 STATE SUPPLEMENT Completing College: A State-Level View of Student Attainment Rates Completing College: A State-Level View of Student Attainment Rates In the state supplement to our eighth
More informationSTATE MOTORCYCLE LEMON LAW SUMMARIES
STATE MOTORCYCLE LEMON LAW SUMMARIES The Federal Lemon Law covers motorcycles and each state also has its own unique Lemon Law. In the chart below, Covered means whether or not a motorcycle is normally
More information2014 Tax Changes. This document currently reflects only tax changes of which ADP was notified by tax agencies as of January 2, 2014.
2014 Tax Changes Beginning with your first payroll with checks dated in 2014, employees may notice changes in their paychecks due to updated 2014 federal and state tax requirements. This document will
More informationState Government Subsidies for Retirement Plans Sponsored by Local Governments. National Conference of State Legislatures, January 2010
Government Subsidies for Retirement Plans Sponsored by Local Governments National Conference of State Legislatures, January 2010 In many states, city and county governments, independent school districts,
More informationQ1 2009 Homeowner Confidence Survey. May 14, 2009
Q1 2009 Homeowner Confidence Survey Results May 14, 2009 The Zillow Homeowner Confidence Survey is fielded quarterly to determine the confidence level of American homeowners when it comes to the value
More informationPA CME Requirements. Alaska Alaska Physician Assistants must maintain an active NCCPA certification for license renewal.
PA CME Requirements Alabama Alabama Physician Assistants must complete 25 hours of AMA PRA Category 1 or equivalent (AOA, AAFP, ACOG) CME every year for annual license renewal. If the licensee does not
More informationFacing Cost-Sensitive Shoppers, Health Plan Providers Must Demonstrate Value
w Reports: Health Insurance Marketplace Exchange Enrollment Satisfaction Improves Significantly in Second Year Facing Cost-Sensitive Shoppers, Health Plan Providers Must Demonstrate Value WESTLAKE VILLAGE,
More informationCLE/CE Credit Pro cedure
CLE/CE Credit Pro cedure D R I H a s G o n e D i g i t a l! To receive continuing legal education (CLE) and claims adjusters (CE) credit for your attendance at the DRI Boot Camp for New Life, Health and
More informationPlease contact test@test.com if you have any questions regarding this survey.
1. Which of the following best describes your position within the company? - CEO/owner - Partner/senior executive - Professional (consultant, legal, medical, architect) - Finance/accounting/purchasing
More informationGeorgia College & State University Department of Chemistry, Physics and Astronomy Example of a thriving Physics Program Ken McGill
Georgia College & State University Department of Chemistry, Physics and Astronomy Example of a thriving Physics Program Ken McGill Georgia College & State University is Georgia's designated public liberal
More informationState Corporate Income Tax Rates As of December 31, 2006 (2006's noteworthy changes in bold italics)
State Corporate Income Tax Rates As of December 31, 2006 (2006's noteworthy changes in bold italics) State Tax Rates and Brackets Special Rates or Notes Alabama 6.50% Federal deductibility Alaska 1.0%
More informationConsent to Appointment as Registered Agent
Consent to Appointment as Registered Agent This form is used by the person or business entity that agrees to act as the registered agent for a limited liability company. Every person or business entity
More informationADDENDUM TO THE HEALTH INSURANCE MARKETPLACE SUMMARY ENROLLMENT REPORT FOR THE INITIAL ANNUAL OPEN ENROLLMENT PERIOD
ASPE Issue BRIEF ADDENDUM TO THE HEALTH INSURANCE MARKETPLACE SUMMARY ENROLLMENT REPORT FOR THE INITIAL ANNUAL OPEN ENROLLMENT PERIOD For the period: October 1, 2013 March 31, 2014 (Including Additional
More informationState Corporate Income Tax Rates As of July 1, 2009
State Tax Rates and Special Rates or Notes Brackets Alabama 6.5% Federal deductibility Alaska 1.0% > $0 2.0 > 10K 3.0 > 20K 4.0 > 30K 5.0 > 40K 6.0 > 50K 7.0 > 60K 8.0 > 70K 9.0 > 80K 9.4 > 90K Arizona
More informationOKLAHOMA $3,567,533 in Academic Competitiveness (AC) Grants awarded to 4,754 students
OKLAHOMA $3,567,533 in Academic Competitiveness (AC) Grants awarded to 4,754 students $2,941,144 in National Science and Mathematics Access to Retain Talent (SMART) Grants awarded to 970 students For AC
More informationrecovery: Projections of Jobs and Education Requirements Through 2020 June 2013
recovery: Projections of Jobs and Requirements Through June 2013 Projections of Jobs and Requirements Through This report projects education requirements linked to forecasted job growth by state and the
More informationZurich Term Death Benefit Protection With Options
Zurich Term Death Benefit Protection With Options Offered by Zurich American Life Insurance Company Zurich Term life insurance provides death benefit protection plus a contractual right to convert to any
More informationGOVERNMENT-FINANCED EMPLOYMENT AND THE REAL PRIVATE SECTOR IN THE 50 STATES
GOVERNMENT-FINANCED EMPLOYMENT AND THE REAL PRIVATE SECTOR IN THE 50 STATES BY KEITH HALL AND ROBERT GREENE November 25, 2013 www.mercatus.org 0.7 2.4 4.2 FEDERAL CONTRACT FUNDED PRIVATE-SECTOR JOBS AS
More informationI have been asked to pose the following questions to the list serve regarding disaster recovery plans
Topic: Question by: : Disaster Recovery Plan Scott W. Anderson Nevada Date: November 19, 2012 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District
More informationFinancial State of the States. September 2015
Financial State of the States September 2015 EXECUTIVE SUMMARY For the sixth consecutive year, Truth in Accounting (TIA) has completed a comprehensive review of the financial reports of all 50 states to
More information